9911796707
TMI Blog2015 (11) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... Calcutta, under Section 108 of the Customs Act, 1962, requiring certain documents to be produced before him. - One could ascertain from the said summons that it has no nexus with the present Bill of Entry and is an independent action unconnected thereto. Section 108 of the Customs Act empowers the authority to requisition the document, which is separate and independent action, and in view of the specific stand of the Customs Authorities that it has no nexus with the present Bill of Entry, this Court does not intend to interfere therewith. Furthermore, the Court should not interfere at the stage of the summons, which is issued in exercise of the power conferred in the said Act unless the issuing authority is incompetent or otherwise bad in l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities, on instructions, submits that anti dumping duty which was imposed on the basis of a notification dated 24th July, 2008, has not been extended by further notification and the Customs Authorities have never contemplated to demand the anti dumping duty from the petitioner. Since the Customs Authorities themselves admit that the anti dumping duty is never intended to be levied on the imported goods as the period has not been extended, this Court feels that the apprehension of the petitioner in this regard is sufficiently protected. The petitioner imported Ultra Slim Picture Tubes from China and submitted the Bill of Entry along with the self assessment for warehousing but the fact remains that no permission has been granted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have been complied with or not. To mitigate such situation, this Court directs the Customs Authorities to assess the duty and thereafter take a decision for clearance of the goods, in the event, the stands of the petitioner is found to be correct. If the authorities find that the separate Bill of Entry, ex bond and supporting documents have not been filed, shall permit the petitioner to submit those documents within ten days from date and shall thereafter proceed to make assessment and upon payment of duty, shall allow the clearance of the goods to the petitioner. The petitioner now says that the summons have been issued by the Appraisal Special Investigation Branch, Customs House, Calcutta, under Section 108 of the Customs Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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